[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-048":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-115-2-048","115-2",48,"有關 GRI 通用準則 2021 當中的 GRI 2，下列敘述何者正確？",[13,14,15,16],"有關注公司員工和治理策略，但未包含利害關係人","有關注公司員工和利害關係人，但未包含治理策略","有將「人權評估」與「盡職調查」兩者皆納入一般揭露指標中","有納入「人權評估」 ，但尚未將「盡職調查」納入一般揭露指標中",2,"永續資訊揭露",1,"GRI 通用準則 2021 的 GRI 2 一般揭露涵蓋組織概況、治理、策略與政策、利害關係人議合等，並已將「人權評估」與「盡職調查」皆納入一般揭露指標，強化企業人權責任，故(C)正確。(A)(B)漏列利害關係人或治理策略，(D)誤指盡職調查尚未納入。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"esg-114-5-002","歐盟發布「永續金融揭露規範」(SFDR)規定，旨在規範哪些對象，必須公開揭露所投資企業的 ESG 落實狀況，並加強ESG 相關資訊強制揭露義務？",{"id":27,"question":28,"qno":29},"esg-114-5-011","我國推動上市櫃公司永續發展路徑圖，盤查時程規劃不包含下列哪一項？",11,{"id":31,"question":32,"qno":33},"esg-114-5-014","歐盟環境、社會與公司治理(ESG)資訊揭露的核心法規為下列何者？",14,{"id":35,"question":36,"qno":37},"esg-114-5-018","有關永續金融揭露規範(SFDR)第二階段 SFDR 2.0 起所推行的內容，不包含下列何者？",18,{"id":39,"question":40,"qno":41},"esg-114-5-019","有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",19,{"id":43,"question":44,"qno":45},"esg-114-5-025","有關組織依循 GRI 進行報導的敘述，下列敘述何者正確？",25,1783326485400]